Citygate completed an engagement for Madera County that described services and their associated costs for the Sheriff, Fire, Parks and Recreation, and Library services; described an improved level of services and their associated costs for the Sheriff, Fire, Parks and Recreation, and Library services and any new facilities and major equipment; provided a recommendation on the methodologies for allocating costs; and included a recommended fee and/or tax schedule that will recover the fair share of service, facility, and major equipment costs from new development and recovers the cost of an improved level of service from existing development.